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2019 (11) TMI 966 - AT - CustomsImposition of penalty on CHA u/s 112(a) of the Customs Act, 1962 - short paid duty paid along with interest and penalty on being pointed out - HELD THAT:- Once the original importer after being pointed out by the audit have paid the differential duty along with interest, there was no necessity to issue the show-cause notice under Section 28 of the Customs Act. Also, Department has not been able to bring any material on record to show that there is a aiding and abetting by the appellant to the importer - Further, in the impugned order no penalty has been imposed on the importer and penalty has only been imposed on the CHA under Section 112(a) of the Customs Act for abetting or aiding which is not established in the present case and therefore there is no justification for imposing the penalty on the CHA. Appeal allowed - decided in favor of appellant.
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